Audits

The Washington State Auditor’s Office conducts two periodic audits of WCOG’s affairs.

State Accountability Audit

Washington State law (RCW 43.09.260) requires the State Auditor to make inquiry as to the financial condition and resources of Washington’s local governments, under which councils of governments are classified for auditing purposes. This audit focuses on compliance with the policies and procedures of WCOG and the methods and accuracy of financial accounts and reports. The accountability audits are conducted every two years.

Federal Single Audit

The U.S. Single Audit Act of 1984 and subsequent implementing regulations require an annual “single audit” of non-federal entities that expend $750,000 or more of federal funds in a fiscal year. This audit is conducted by the Washington State Auditor’s Office on behalf of those federal agencies which award funds to WCOG and focuses on the financial statements and expenditures of federal funds in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).